Oireachtas Joint and Select Committees

Thursday, 9 February 2023

Public Accounts Committee

2021 Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 38 - Health
Chapter 12 - Financial Impact of Cyber Security Attack

9:30 am

Mr. Seamus McCarthy:

As I said already, in my view there is crystallisation of the contingent liability on an ongoing basis. The accounting policy in the HSE is to recognise only the liabilities on a pay-as-you-go basis. Therefore, as the bills are presented from the State Claims Agency, they are met by the HSE. There is a specific line in the HSE accounts that indicates the amount paid. There is quite a detailed note in the HSE accounts - I would not regard it as a footnote; it is a significant disclosure - that does give information on the aggregate liability that has yet to be met over an undetermined number of years. We are always trying to push for more appropriate disclosure that will ensure transparency around what is happening with State claims. That is why I have produced at least two reports on the clinical indemnity scheme. I think my predecessors would have reported on it as well.